Fireriskassessments.Com Associates Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07911073

		2026		2025 as restated
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		10,000		-
Tangible Assets	5		4,421		4,921

			14,421		4,921
CURRENT ASSETS
Debtors	6	51,824		54,170
Cash at bank and in hand		225,770		281,473

		277,594		335,643
Creditors: Amounts Falling Due Within One Year	7	(156,574 )		(188,805 )

NET CURRENT ASSETS (LIABILITIES)			121,020		146,838

TOTAL ASSETS LESS CURRENT LIABILITIES			135,441		151,759

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,605 )		-

NET ASSETS			131,836		151,759

CAPITAL AND RESERVES
Called up share capital	8		169		169
Share premium account			44,900		44,900
Profit and Loss Account			86,767		106,690

SHAREHOLDERS' FUNDS			131,836		151,759

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Fireriskassessments.Com Associates Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms S Frost

Director

19 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Fireriskassessments.Com Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07911073 . The registered office is Unit 12 Carlton Business Centre, Station Road, Carlton, Nottingham, NG4 3AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets of software are amortised to the profit and loss account over its estimated economic life of 4 years.

The software is currently under construction and the amortisaiton will be deferred until the project is completed.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% Reducing balance
Computer Equipment	25% Reducing balance

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Fireriskassessments.Com Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 12 (2025: 12)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	-
Additions	10,000

As at 31 March 2026	10,000

Net Book Value
As at 31 March 2026	10,000

As at 1 April 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	876	15,590	16,466
Additions	-	815	815

As at 31 March 2026	876	16,405	17,281

Depreciation
As at 1 April 2025	636	10,909	11,545
Provided during the period	60	1,255	1,315

As at 31 March 2026	696	12,164	12,860

Net Book Value
As at 31 March 2026	180	4,241	4,421

As at 1 April 2025	240	4,681	4,921

6. Debtors

	2026	2025 as restated
	£	£
Due within one year
Trade debtors	49,297	51,643
Prepayments and accrued income	1,877	1,877
Other debtors	650	650

	51,824	54,170

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Fireriskassessments.Com Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025 as restated
	£	£
Trade creditors	31,128	33,668
Bank loans and overdrafts	719	960
Corporation tax	61,355	81,487
Other taxes and social security	5,021	4,989
VAT	43,269	46,798
Other creditors	1,061	832
Accruals and deferred income	14,021	20,071

	156,574	188,805

8. Share Capital

	2026	2025 as restated
	£	£
Allotted, Called up and fully paid	169	169

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